Case Law Details
In re Signature International Foods India Private Limited (AAR Maharashtra)
Question 1:- “Whether on facts and circumstances of the case, the Unleavened Flatbreads be treated as ‘Khakra, plain chapatti or roti under Entry No. 99 A of Schedule / of Notification No. 01/2017-lntegrated Tax (Rate) dated 28 June 2017, Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-State Tax (Rate) No. MGST1017/ C.R. 104/Taxation-l, dated 29 June 2017 (collectively referred to as the ‘Rate Notifications’)
If not, whether on facts and circumstances of the case, the Unleavened Flatbreads be classified:
(i) as ‘bread’ as mentioned under Entry No. 97 of Notification Number 02 Number 2/2017 Integrated Tax (Rate), dated 28 June 2017, Notification Number 2/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 2/2017-State Tax (Rate) No. MGST1017/ C.R. 103(1 )/Taxation-l, dated 29 June 2017 (collectively referred to as the ‘Exemption Notifications’); or
(ii) as Malt extract, food preparations of flour, groats, meal, starch or malt extract not containing coca or containing less than 40% by weight of coca calculated on a totally defatted basis, not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905]on a totally defatted basis not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905) under Entry No. 13 of Schedule III of Rate Notification or
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